summary
Introduced
03/06/2025
03/06/2025
In Committee
03/27/2025
03/27/2025
Crossed Over
03/18/2025
03/18/2025
Passed
04/07/2025
04/07/2025
Dead
Signed/Enacted/Adopted
05/13/2025
05/13/2025
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To authorize the governing authority of Haralson County to levy an excise tax pursuant to subsection (b) of Code Section 48-13-51 of the O.C.G.A.; to provide for procedures, conditions, and limitations; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill authorizes the governing authority of Haralson County to impose an excise tax on lodging accommodations at a rate not exceeding 8 percent, which applies to rooms, lodgings, or accommodations provided by hotels, motels, inns, lodges, tourist camps, cabins, campgrounds, and similar establishments. The bill requires that this tax, which will be implemented following an ordinance adopted on January 27, 2025, be specifically used to support tourism development: at least 50 percent of the tax revenue collected above the base 5 percent rate must be spent on promoting tourism, conventions, and trade shows through a designated destination marketing organization, while the remaining excess funds must be used for tourism product development. This legislation follows Georgia's standard procedures for local government taxation, providing Haralson County with a mechanism to generate additional revenue specifically aimed at enhancing and promoting local tourism infrastructure and marketing efforts.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Effective Date 2025-05-13 (on 05/13/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/71190 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/237607 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/235372 |
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